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Imagine a client coming in with this great tax-saving idea.

On 13 April 2016 the Court of Appeal’s decision that Eclipse Film Partners No.

Under FA 2008 Sch 36, an HMRC officer may, by notice in writing (‘an information notice’), require the taxpayer, or a third party, to provide information or documents if the ‘information or documen

In the March 2017 issue of Tax Adviser, we explored some of the tax and employment law issues in the rapidly expanding ‘gig economy’ in an article entitled ‘Pick and mix’.

From 6 April 2017, the historic step of setting different income tax rates and thresholds across the UK takes effect.

In my April 2013 article in Tax Adviser ‘Much Ado about Something’, I wrote about the appeal by JP Whitter (Waterwell Engineers) Ltd (‘the company’) against HMRC’s decision to cancel its gross paym

A December 2015 report from the National Audit Office contained the following: ‘HMRC agreed a target to increase the number of prosecutions not involving organised crime by 1,000 a year by 2014-15

After many years, enquiry closure notices as we know them are on the ‘endangered species’ list as a result of the FB 2017 Cl 123 and Sch 26.

When the OECD’s Base Erosion and Profit-Shifting (BEPS) action plan was announced, Action 14 (making dispute resolution mechanisms more effective) was considered to be a key counterbalance to the r

Using evidence to inform policy is a key mantra of modern government, not least when it comes to developing tax policy.